Estate and Gift Tax Planning in Uncertain Times Out of Stock
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September 2012
Segment 1 of Advanced Estate Planning Symposium
Estate and Gift Tax Planning in Uncertain Times
Accreditation Information:
To claim CLE credit for this segment you MUST use the following title on your homestudy affidavit Advanced Estate Planning Symposium.
Presentation:
Estate and Gift Tax Planning in Uncertain Times
In addition to the lapse of the $5 million gift tax exemption, there are other estate planning opportunities and pitfalls due to new tax laws scheduled to take effect in 2013. Mr. Starbuck will review five estate planning ideas to consider, including: an examination of the new portability rules; the use of lifetime spousal gifting transfers; taking advantage of the GST severance rules; pitfalls to be aware of under the estate tax clawback calculations; and a review of the proposed changes in the law that would restrict family entity discount valuations, the use of short-term GRATs, and most alarming, the use of grantor trusts as an effective estate planning tool.
Presented by David L. Starbuck, Esq., Baker & Hostetler LLP, Denver, Colorado